How to Calculate Statutory Sick Pay (SSP): Step-by-Step Guide 2026/27
Learn how to calculate SSP for your employees with worked examples. Updated for 2026/27: SSP from day 1 at £123.25/week, no earnings floor.
What Is Statutory Sick Pay?
Statutory Sick Pay (SSP) is the legal minimum amount UK employers must pay to employees who are off work due to illness. For the 2026/27 tax year, SSP is paid at £123.25 per week for up to 28 weeks. From April 2026, SSP is payable from the first day of sickness (no waiting days) and all employees qualify regardless of earnings.
As an employer, you are responsible for paying SSP through your normal payroll. It is subject to tax and National Insurance deductions like regular pay. Use our SSP calculator for instant calculations.
SSP Eligibility Requirements
From April 2026, SSP eligibility has been simplified. An employee qualifies for SSP if they meet all of the following criteria:
- They are classed as an employee and have done some work for you
- They have been off sick for at least 1 qualifying day
- They have notified you of their sickness within your required timeframe
- They have not already used their 28-week SSP entitlement
The Lower Earnings Limit has been removed — all employees now qualify for SSP regardless of their earnings. However, employees earning less than £123.25 per week receive SSP at 80% of their normal weekly earnings instead of the flat rate.
Who Doesn't Qualify?
- Self-employed contractors
- Employees on maternity, paternity, or adoption leave
- Employees who have already received 28 weeks of SSP
- Workers taken into legal custody
Step-by-Step: How to Calculate SSP
Step 1: Check Eligibility
Confirm the employee is classed as an employee and has done some work for you. From April 2026, there is no minimum earnings requirement. For employees earning less than £123.25 per week, SSP is paid at 80% of their normal weekly earnings.
Step 2: Identify Qualifying Days
Qualifying days are the days the employee normally works. For a standard Monday-to-Friday employee, there are 5 qualifying days per week. SSP is only paid for qualifying days — not for rest days or days the employee wouldn't normally work.
Step 3: SSP from Day One
From April 2026, waiting days have been abolished. SSP is payable from the first qualifying day of sickness. There is no longer a requirement for employees to be off for multiple days before SSP becomes payable.
Step 4: Calculate the Daily Rate
Divide the weekly SSP rate by the number of qualifying days:
Daily SSP rate = £123.25 ÷ qualifying days per week
| Qualifying Days/Week | Daily SSP Rate |
|---|---|
| 3 days | £41.08 |
| 4 days | £30.81 |
| 5 days | £24.65 |
| 6 days | £20.54 |
Step 5: Calculate Total SSP
Total SSP = qualifying sick days × daily rate
Worked Examples
Example 1: One Week Off (5-Day Worker)
An employee who works Monday to Friday is off sick for the entire week (5 qualifying days):
- Qualifying days off: 5
- Daily rate: £123.25 ÷ 5 = £24.65
- Total SSP: 5 × £24.65 = £123.25
Example 2: Two Weeks Off (5-Day Worker)
- Qualifying days off: 10
- Total SSP: 10 × £24.65 = £246.50
Example 3: One Month Off (5-Day Worker)
- Qualifying days off: ~22
- Total SSP: 22 × £24.65 = £542.30
SSP for Different Absence Periods
| Absence Duration | Qualifying Days | Payable Days | Total SSP |
|---|---|---|---|
| 1 day | 1 | 1 | £24.65 |
| 3 days | 3 | 3 | £73.95 |
| 1 week | 5 | 5 | £123.25 |
| 2 weeks | 10 | 10 | £246.50 |
| 4 weeks | 20 | 20 | £493.00 |
| 8 weeks | 40 | 40 | £986.00 |
| 13 weeks | 65 | 65 | £1,602.25 |
| 28 weeks (max) | 140 | 140 | £3,451.00 |
Based on a standard 5-day working week. Daily rate: £24.65. No waiting days from April 2026.
Linking Periods of Sickness
If an employee has two periods of sickness separated by 8 weeks or fewer, they are "linked" and treated as one period. This is relevant for tracking the 28-week maximum SSP entitlement.
If the gap is more than 8 weeks, the second period is treated as a new sickness with a fresh 28-week entitlement.
Employer Record-Keeping
Employers must keep records of SSP payments for at least 3 years. You should record:
- Dates of each period of sickness
- The qualifying days in each period
- SSP amounts paid and dates of payment
- Any reason SSP was not paid
When SSP Ends
SSP stops when any of these occur:
- The employee returns to work
- 28 weeks of SSP have been paid
- The employee's employment ends
- The employee starts maternity, paternity, or adoption leave
- The employee is taken into legal custody
The SSP1 Form
If you cannot pay SSP (because the employee doesn't qualify or has exhausted their entitlement), you must give them form SSP1 within 7 days. This allows them to apply for Employment and Support Allowance (ESA) from the Department for Work and Pensions.
Key SSP Rules for 2026/27
The significant SSP reforms that took effect from April 2026 are now in place. Here is a summary of the current rules:
1. SSP from Day One
The previous 3 waiting days have been abolished. Employees are entitled to SSP from the first qualifying day of sickness. Short absences of even 1 day attract SSP.
2. No Lower Earnings Limit
The previous requirement to earn at least £125 per week has been removed. All employees are eligible for SSP regardless of their earnings. Lower earners receive SSP at 80% of their normal weekly earnings.
3. Weekly Rate: £123.25
The SSP weekly rate is £123.25. For employees earning less than £123.25 per week, SSP is paid at 80% of their normal earnings rather than the flat rate.
What This Means for Employers
These rules increase the cost of SSP compared to the old system, particularly for employers with higher rates of short-term absence. With no waiting days, every single sick day attracts SSP. Make sure your absence management procedures and budget account for this.
SSP and Your Overall Costs
SSP is an important cost to factor into your employment budget, particularly for industries with higher sickness absence rates. While the weekly rate is relatively low, a long-term absence can cost over £3,000 in SSP alone — plus the cost of covering that role.
Use our SSP calculator to model specific scenarios, and our employee cost calculator to see SSP in the context of total employment costs.